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The Supreme Administrative Court clarifies the terms applying in granting expert tax relief

The Supreme Administrative Court (HFD) has recently determined that an individual is not to be seen to meet the conditions required to be ...

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Permanent stay still needs to be defined

In two decisions, the Supreme Administrative Court (HFD) have determined as to whether visits to Sweden are to be seen to be permanent ...

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Swedish Government presents exposure draft to the Council on Legislation proposing the introduction of the concept ”economic employer” in Sweden

On 17 May, the Swedish Government presented an exposure draft to the Council on Legislation with a proposal to introduce the concept, ...

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These industries will be subject to a special control by the Swedish Tax Agency in 2018

On February 13, the Swedish Tax Agency announced the industries to come under special focus during 2018. The intention with these extra ...

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Tax relief for limited tax liability taxpayers – a possibility?

An entity incurring limited tax liability but who requests to be taxed according to the Act on Income Tax can be covered by the regulations ...

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Most popular Tax matters posts during 2017

During 2017, a large number of tax proposals were presented and discussed in Sweden. The 3:12 committee’s report, the real estate packaging ...

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Mikael Carlén wishes you Happy Holidays!

2017 started with a major degree of uncertainty as a number of tax proposals had been presented which, taken together, would have implied ...

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Paid congestion tax and infrastructure charges will comprise a taxable benefit

Congestion tax and infrastructure fees incurred in private journeys undertaken with company cars, and which are paid by the employer, will ...

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Change in the law and new practice regarding work permits

The Swedish Parliament has determined that the Swedish Migration Board can refrain from revoking a residence and work permit if the ...

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Calculation of tax surcharges – an overview of the regulations

On 30 November, the Committee examining the method for calculating tax surcharges presented its report (SOU 2017:94) to the Swedish ...

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Proposal for exit tax on certain capital assets when moving abroad

The Swedish Tax Agency recently presented a proposal to the Ministry of Finance on an exit tax on individuals moving abroad implying that ...

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Swedish tax regulations in conflict with EU law

In a recent decision, the Supreme Administrative Court (HFD) determined that a Swedish private person receiving dividends from a non-listed ...

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